CLA-2-84:RR:NC:1:102 I80670
Mr. Spiro Karras
Sandler & Travis Trade
Advisory Services, Inc.
38345 Ten Mile Road
Farmington Hills, Michigan 48335
RE: The tariff classification of flex plates from Canada and Italy
Dear Mr. Karras:
In your letter dated April 8, 2002 you requested a tariff classification ruling on behalf of DaimlerChrysler Corporation.
The articles in question are described as flex plates, which are also referred to in the automotive trade as “flex discs” or “drive plates”. The flex plates are parts used on vehicles with an automatic transmission to mount the torque converter to the engine crankshaft. Descriptive information was submitted.
You indicate that the main purpose of a flex plate is to transfer torque from the engine crankshaft to the torque converter assembly. The flex plate is fastened to a flange machined on the rear of the crankshaft and to mounting pads located on the front of the torque converter shell. You also indicate that in some cases the flex plate may incorporate a gear ring. The gear ring is designed so that the flex plate can mesh with the pinion gear of the engine starter motor. This arrangement allows the flex plate to not only serve as a mounting plate for the torque converter, but also to provide the means for the engine starter motor to rotate the crankshaft during engine start-up.
Based on your representations and the information submitted, we find that the flex plates are integral parts of the engine that essentially serve to couple the engine crankshaft to the torque converter, and permit the transfer of torque. Further, while the plain flex plate may be provided for as parts of engines in heading 8409, Harmonized Tariff Schedule of the United States (HTSUS), and the geared flex plate as parts of gearing, under HTSUS subheading 8483.90.5000, they are nonetheless goods specifically provided for as shaft couplings in heading 8483, HTSUS.
The applicable subheading for the flex plates, whether or not geared, will be 8483.60.8000,, which provides for other clutches and shaft couplings. The rate of duty will be 2.8 per cent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kenneth T. Brock at 646-733-3009
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division